State v. Powell
Supreme Court of Louisiana
APPEAL from the Eighth District Court, for the Parish of East Carroll. Deloney, J. 1. The sureties of a defaulting tax collector cannot escape liability on the ground that, when they signed the bond, they did so in error, not knowing that such tax collector, qualifying under the commission issued by virtue of his election, was delinquent for collections made under Ms previous appointment; that, had they known of such defalcation, they would not have signed the bond, and that…
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APPEAL from the Eighth District Court, for the Parish of East Carroll. Deloney, J. 1. The sureties of a defaulting tax collector cannot escape liability on the ground that, when they signed the bond, they did so in error, not knowing that such tax collector, qualifying under the commission issued by virtue of his election, was delinquent for collections made under Ms previous appointment; that, had they known of such defalcation, they would not have signed the bond, and that the Auditor was at fault for not publishing Mm as a defaulter. 7 Ann. 118,377; 11 Ann. 549. 2. They cannot set up, as…
1Opinion of the Court
The opinion of the Court was delivered by
Fenner, J.
M. S. Powell was elected as sheriff and ex officio tax collector in 1884, and was commissioned and qualified as such on June 16,1884, for the full term of four years. In June, 1885, he absconded, and was declared a defaulter to the State and parish for a large amount of taxes not accounted for.
The present action is brought against him and the sureties on his ■official bond. A separate judgment was rendered against his succession, he having died after suit was instituted, for the amount claimed, without prejudice to the rights and defenses of…
2Cases cited3 opinions
- Mayor v. BlacheSupreme Court of Louisiana · 1834
- Beaulieu v. FurstSupreme Court of Louisiana · 1842
- Copley v. FlintSupreme Court of Louisiana · 1843
3Cited by5 opinions
- State v. JahrausSupreme Court of Louisiana · 1906
- Surplus Underwriters, Inc. v. SimmonsLouisiana Court of Appeal · 1970
- United States Ex Rel. Landry v. National Surety Co.Supreme Court of Louisiana · 1938
- Lyon Bros. & Co. v. Stern, Kenney & Boze, Ltd.Supreme Court of Louisiana · 1903
- Woodlief v. LoganSupreme Court of Louisiana · 1899